In $\beta$ Oxidation, Which Cofactor Is Required for the Conversion of A of A \beta

In $\beta$ oxidation, which cofactor is required for the conversion of a $\beta$ -hydroxyacyl-CoA to a $\beta$ -ketoacyl-CoA?

A) NAD⁺
B) FAD
C) H₂O
D) CoA-SH
E) All of the answers are correct.